期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2019
卷号：8
期号：3
页码：17-23
DOI：10.20525/ijrbs.v8i3.202
出版社：Society for the Study of Business & Finance
摘要：In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.
关键词：Financial Accounting Standards; Small And Medium Micro Economic; Food and Beverage
Sector; Electronic-based financial reporting
